Pembahasan Ujian PAI: A40 – No. 10 – Mei 2018

Pembahasan Soal Ujian Profesi Aktuaris

SOAL

Secara teknikal, proses penganggaran dapat dilakukan dengan menggunakan beberapa pendekatan (approaches). Berikut adalah kelemahan dari Bottom-up approach:

1. Time consuming
2. May fail to meet management’s objective
3. Possible lack of commitment of lower-level employee
4. May result in over-estimation

1. i dan iv benar
2. i, ii, dan iii benar
3. ii, iii, dan iv benar
4. i, ii, dan iv benar
5. i, ii, iii dan iv benar

PEMBAHASAN

Disadvantages of buttom-up budgeting approach:[1]

• Time consuming
• May fail to meet top management’s objectives
• May result in over-estimation as each management level builds its contingencies

Jawaban: d. i, ii, dan iv benar

[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.